CA final is the last level course to be completed for an aspirant of Chartered Accountancy. Once the student has cleared the Intermediate level, he/she enters the last leg of CA, i.e., CA Final Course.
CA final is the last level course to be completed for an aspirant of Chartered Accountancy. Once the student has cleared the Intermediate level, he/she enters the last leg of CA, i.e., CA Final Course. The Final Course consists of two Groups - Group I and Group II. Group I consists of Four Core papers, and Group II consists of Three Core Papers and One Elective paper. Students before writing the CA Final exams have to opt for one of the six options available in the Elective Paper. He/she must register for a 3-year articleship training under a practicing Chartered Accountant before the CA final exam. The student must also undergo a four-week Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) during the last two years of training. CA final exam can be attempted in the last 6 months of articleship training, including excess leaves, if any. After completing the articled training and passing both the Final Course groups with a minimum of 40% in each subject and 50% overall, a student can enroll as a member of ICAI and be designated as a CA.
In this article, we will discuss about CA Final, its registration procedure, fee structure, last date, syllabus, eligibility, reverification and much more.
A student should have completed the CA Intermediate Examination or erstwhile PE II/PCE/IPCE/Intermediate (IPC)Examination
ICAI has a centralised Self Service portal to manage the process of registration. https://www.icai.org/post/students-services There is no need for submission of physical documents as the students need to submit self-attested documents online within the Self Service Portal. After successful registration, students will be provided details to order study material through the Centralised Distribution System Portal, i.e., https://icai-cds.org/
The students will have to pay the fees of CA final registration on the official website of ICAI. The fees can only be paid in online mode. The registration fees of CA final 2020 is as follows:
For Indian students: Rs. 22,000/-
For students outside India: $ 1,100
Only online applications are accepted for admission to the CA Final exams. No physical form is available for May 2021 exams.
The Application fee to be paid is as described below:
Nationality |
Fee for a single group |
Fee for both the groups |
India |
Rs 1800/- |
Rs 3300/- |
Abu Dhabi, Dubai, Muscat & Doha ($) |
$325 |
$550 |
Kathmandu (INR) |
Rs 2200/- |
Rs 4000/- |
In case of delay in submission of the application form, a fine of Rs.600/- has to be paid.
A Student can pay the application fee through online mode, i.e., via credit/debit card or net banking.
CA Final Exam Registration Process starts |
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Last date to fill the application form |
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CA Final exam - under old & new course - Dec 2021 |
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CA Final exam - under old & new course - May 2022 |
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ICAI has announced that if a student appears for CA final 2021, then he/she is required to scan and upload their certificate of service on the official website. Unless the declaration certificate format or certificate of service is uploaded, CA final students will not be able to complete the submission of the examination form.
The ICAI Admit Card has the details about a student with the allotted exam center name and location. A student can download this from the official website ICAI Login using their login details. The Institute of Chartered Accountants of India (ICAI) issues the registered students' admit cards on scheduled dates. ICAI does not send Admit Cards by post to any student. If the student cannot download the Admit Card online, he/she should contact the ICAI minimum of 2-3 days before the exam date. There will be an allotment of a single admit card for the CA Final (Old/ New) course mentioning all eight papers' details.
How can a student download ICAI CA Admit Card 2021?
The details mentioned on a CA admit Card.
Helpdesk for ICAI CA Admit Card 2021:
A Student will be barred from writing the exam if he/she fails to carry the Admit Card. Hence, a student must receive the CA Admit Card on time. If a student faces any issue regarding the Admit Card, they must report to the ICAI exam officer.
Email id |
foundation_examhelpline@icai.in final_examhelpline@icai.in |
Helpline numbers |
0120 3054 851 0120 3054 852 0120 3054 853 0120 3054 854 0120 3054 835 0120 4953 751 0120 4953 752 0120 4953 753 0120 4953 754 |
The ICAI CA Final course syllabus has been divided into TWO GROUPS and is further divided into 8 SUBJECTS. The sixth paper has six optional subjects from which a student can choose one as an optional paper. Each paper of CA Final new syllabus contains 100 marks each.
Papers |
Subjects under new syllabus |
|
Group 1 |
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Paper 1 |
FR - Financial Reporting |
100% descriptive |
Paper 2 |
SFM - Strategic Financial Management |
100% descriptive |
Paper 3 |
AAPE - Advanced Auditing and Professional Ethics |
30% MCQ & 70% Descriptive |
Paper 4 |
CEL - Corporate and Economic Laws |
30% MCQ & 70% Descriptive |
Group 2 |
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Paper 5 |
SCM & PE - Strategic Cost Management and Performance Evaluation |
100% descriptive |
Paper 6A |
RM - Risk Management |
30% MCQ & 70% Descriptive |
Paper 6B |
FSCM - Financial Services and Capital Markets |
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Paper 6C |
IT - International Taxation |
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Paper 6D |
EL - Economic Laws |
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Paper 6E |
GFRS - Global Financial Reporting Standards |
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Paper 6F |
MCS - Multidisciplinary Case Study |
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Paper 7 |
DTL & IT - Direct Tax Laws and International Taxation |
30% MCQ & 70% Descriptive |
Paper 8 |
IDTL - Indirect Tax Laws |
30% MCQ & 70% Descriptive |
A student has to secure a minimum of 40 marks to pass in each subject. A minimum of 50% is required in aggregate to pass in each group. There is no negative marking. If a student appears for both the groups, he/she must secure a minimum of 40% in each subject and an aggregate of 50% in both the groups. If a student is unable to clear a group, he/she must attempt all subjects of the group again. Suppose the student secures more than 60 marks in any subject during a failed attempt; in that case, she/he is given exemption from appearing in exams for that subject for immediate 2 attempts. A student must appear in all four papers to be eligible for claiming the exemption. This exemption facility is present only at Intermediate & Final levels and not the Foundation level.
A student who has appeared in all the papers comprising a Group and fails in one or more papers comprising that Group but secures a minimum of 60% of the marks in any paper(s) of that Group shall be eligible for exemption in that paper(s) in the next following three examinations.
He/she shall be declared to have passed in that Group if he/she secures at one sitting a minimum of 40% marks in each of the papers of that Group and a minimum of 50% of the total marks of all the papers of that Group including the paper(s) in which he had secured a minimum of 60% marks in the earlier examination. He/she shall not be eligible for any further exemptions in the remaining paper(s) of that Group until he has exhausted the exemptions already granted to him in that Group.
Initial registration for Final Course is valid for 5 years (10 attempts as there are 2 exams in a year). After 5 years, a student should revalidate it for another 5 years. There is no limit to the number of attempts taken to clear a CA exam. But the number of attempts a student takes to clear an exam matter, as it depends on the company, he/she is trying to get into.
We at IndigoLearn provide the students with the best coaching experience. Our highly trained and qualified professionals ensure that our students clear the CA final with a good percentage. We offer online video lectures with Study Materials.
IndigoLearn helps the aspirants to reach the top positions as we provide:
Students can click the link below to learn about the exam centres for the 2021 CA final exam.
https://docs.google.com/document/d/1pRmoRuu2E2-LvqUwZ-rgfNj8hFSDWXV6mN6Hu8APUoU/edit
CA final results are announced approximately 2 months after the last CA exam. Students can check the results at the official website of the exam conducting body. Students need to enter their login credentials to get the result. Methods to obtain the CA Final Result—online, through SMS, and email.
The CA results will be released on the following websites:
Once the CA Final results are announced, the merit list will be released on the official website. The merit list will consist of 50 All India rank holders. Only those candidate’s names will be mentioned in the merit list who will appear in the CA final 2021 exam for the first time.
How can a student download the CA Final Merit List?
The merit list will appear on the screen
If a student is not satisfied with the CA final marks awarded to them, then he/she can apply for reverification of answer sheets. This has been effective since the November 2011 attempt. A written application should be submitted to the institute, in the students' handwriting (Hindi or English - depending on the language opted), indicating:
The payment for this has to be made online within one month of the result declaration.
An Application for the re-verification of Marks can also be made online on http://icaiexam.icai.org. If the student opts to apply online, he/she should scan the Handwritten Reverification Application and upload it to the above website. The Payment of re-verification Fees should be made using a Debit/ Credit Card.
The process of verification of marks covers:
Announcement of CA Final re-verification takes 6-8 weeks but may be longer in some cases. The outcome of the verification exercise will be hosted online by ICAI on http://icaiexam.icai.org/verification/check_result_ver.php, and written communication is sent to the student concerned to the address mentioned in the application.
If a student does not receive a response latest up to 20 days before the next exam commencement, he/she can send an email to the exam department at http://icaiexam.icai.org/verification/check_result_ver.php.
ICAI has announced a new scheme of training and education in 2017. Under the Revised Scheme of Education and Training implemented w.e.f. 1.7.2017, students are required to convert from Final (Old) Course under the Earlier Scheme of Education and Training to Final (New) Course under the Revised Scheme of Education and Training on or before 30th September 2021.
For conversion from Earlier Scheme to Revised Scheme of Education and Training, students may visit the Self Service Portal at https://rb.gy/kuk139
A CA Final old course student must convert themself to a new syllabus from the old syllabus to appear in the CA Final May 2022 exams.
From May 2022, all exams of the ICAI course shall be conducted under the new syllabus. Therefore, a student should have to convert from the old syllabus to the new syllabus before filling the ICAI exam form for the Final level 2022 examinations.
To switch from the old training scheme to the new training scheme, a student needs to login into the student portal with his/her credentials. Go to the switchover tab and follow instructions. A one-time fee of Rs. 1,000 has to be paid to make the switch. The student will receive all the new textbooks for free. But the transportation charges have to be borne by the student.
What are the subjects in the CA final?
There are 2 groups under the CA Final. These 2 groups have been divided into 8 papers. The sixth paper has six optional subjects from which a student can choose one as an optional paper.
Can I pass the CA final in 2 months?
It’s not going to be easy. A student needs to have conceptual knowledge with effective preparation. The CA concepts are vast, and a student requires time to adjust to the syllabus and challenges. If a student has not prepared before, it would be suggested to appear in a single group with good preparation. If both groups tried and attempted without proper preparation, the chances of failing both groups increase.
Are 6 months enough for the CA final?
Yes! In this time, a student can plan his/her studies in such a way that they can complete a one-time revision of all eight subjects.
How many attempts are allowed for the CA final?
Initial registration for Final Course is valid for 5 years (10 attempts as there are 2 exams in a year). After 5 years, a student should revalidate it for another 5 years. There is no limit to the number of attempts taken to clear a CA exam. But the number of attempts a student takes to clear an exam matter, as it depends on the company, he/she is trying to get into.
How many students clear the CA final every year?
Below are the number of students who have cleared the CA Final Exam in the last 7 attempts.
CA Final Pass percentage of Last 7 attempts (Old Syllabus) | |||||||||
Attempt |
Group - I | Group 2 | Both Groups | ||||||
Appeared | Passed | Percentage | Appeared | Passed | Percentage | Appeared | Passed | Percentage | |
May-18 | 38696 | 6195 | 16.01% | 37350 | 5075 | 13.59% | 27727 | 3658 | 13.19% |
Nov-18 | 32633 | 9934 | 30.44% | 35655 | 8348 | 23.41% | 22514 | 3383 | 15.03% |
Nov-19 | 27409 | 7384 | 26.94% | 37589 | 8679 | 23.09% | 8021 | 817 | 10.19% |
Nov-19 | 27409 | 7384 | 26.94% | 37589 | 8679 | 23.09% | 8021 | 817 | 10.19% |
Nov-20 | 12026 | 2145 | 17.84% | 17232 | 5442 | 31.77% | 4143 | 242 | 5.84% |
Jan-21 | 8686 | 416 | 4.79% | 13215 | 1614 | 12.21% | 3116 | 44 | 1.41% |
Jul-21 | 12556 | 1348 | 10.74% | 17044 | 2194.00% | 12.87% | 3949 | 62 | 1.57% |
CA Final Pass percentage of Last 7 attempts (New Syllabus) | |||||||||
Attempt |
Group - I | Group 2 | Both Groups | ||||||
Appeared | Passed | Percentage | Appeared | Passed | Percentage | Appeared | Passed | Percentage | |
May-18 | 2289 | 260 | 11%.36 | 1208 | 96 | 7.95% | 936 | 160 | 17.09% |
Nov-19 | 6181 | 884 | 14.30% | 3307 | 894 | 27.03% | 4075 | 670 | 15.44% |
May-19 | 8894 | 1500 | 16.87% | 6529 | 1146 | 17.55% | 11092 | 2313 | 20.85% |
Nov-19 | 27861 | 4830 | 17.34% | 26972 | 7593 | 28.15% | 15003 | 2268 | 15.12% |
Nov-20 | 32542 | 4179 | 12.84% | 27907 | 8643 | 30.97% | 19284 | 2790 | 14.47% |
Jan-21 | 18297 | 1198 | 6.55% | 18896 | 3409 | 18.04% | 9868 | 592 | 6% |
Jul-21 | 49358 | 9986 | 20.23% | 42203 | 7328 | 17.36% | 23981 | 2870 | 11.97% |